For one thing, the Government Accounting Standards Board (GASB) required local governments to publicly report their other post-employment benefit liabilities in 2006. But cities did not were funded to cover the OPEB shortage. Finally, as Pozen (2013) argued, these obligations were almost always financed on a pay-as-you-go basis. On the other hand, changing the health obligation is much simpler than the pension obligation. Since the pension is legally protected by the state Constitution, the restriction on changing the health obligation is due to pressure from public employee unions. (Pozen,